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disallowed expenses petitioner claimed for supplements, which
included buffalo meat consumed daily, shake drinks of vitamins
for energy and body enhancing effects, and various skin or body
applications to enhance petitioner's physical appearance as a
competitive bodybuilder.
Under section 262, a taxpayer is not allowed deductions for
personal, living, or family expenses. Petitioner was engaged in
a trade or business activity, and the expenses he incurred that
were ordinary and necessary to that activity are deductible under
section 162. The peculiarity of petitioner's business activity
is that it included expenses for things that are generally
considered personal. As the Court noted in Hynes v.
Commissioner, 74 T.C. 1266, 1289 (1980), resolution of such
issues requires a reconciliation of sections 262 and 162. In
Commissioner v. Heininger, 320 U.S. 467 (1943), the Court held
that whether expenses are ordinary and necessary business
expenses and, therefore, deductible is a question of fact, and
the taxpayer has the burden of demonstrating that the purpose of
an expenditure is primarily business rather than personal, and
that the business in which the taxpayer is engaged benefited or
was intended to be benefited by the expenditure. In numerous
cases, the courts have decided that, where a business wardrobe
was a necessary condition for employment, costs for the wardrobe
are generally not deductible under section 262 under the general
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